【英文篇名】

On Strengthening the Tax Legislation by Law

【作者】

李文;

【作者单位】

山东大学经济学院 山东济南;

【文献出处】

税务与经济,Taxation and Economy,编辑部邮箱2001年 03期

期刊荣誉：中文核心期刊要目总览 ASPT来源刊 CJFD收录刊

【关键词】

税收立法;法治化;立法权限;立法内容;立法程序;立法监督;

tax legislation;legislative competence;legislative content;legislative procedure;legislative inspection;

【摘要】

我国的税收立法存在立法权限的划分法治化程度不够、立法内容缺乏统一性、立法程序规范性较差等问题 ,对社会经济有诸多不良影响。健全我国税收立法法治化应采取多种措施 ,进行综合治理。

【英文摘要】

The division of the legislative competence in our tax legislation is not clear,the legislative content is lack of unity and the regularity of the legislative procedure is not strict in our tax legislation.Therefore,various kinds of measures should be taken in order to realize our tax legislation by law.